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DIGEST OF INTRODUCED BILL
Local option sales tax. Provides that a municipality may levy a local option gross retail tax of 1% of retail sales occurring in the municipality if the office of tourism development certifies the municipality as an outstanding Indiana tourist destination. Provides that a municipality that levies the local option gross retail tax may use the local option gross retail tax revenue for any lawful purpose. Provides that the department of state revenue shall maintain several data bases of local sales tax data associated with the local option gross retail tax, in accordance with the requirements of the Streamlined Sales and Use Tax Agreement.